Corporate tax registration in the UAE

Who must register for corporate tax

All UAE companies must register, whether they are on the mainland or in a free zone, and whether or not they make a profit. That includes companies that plan to claim Small Business Relief, companies that expect to qualify for 0% as a Qualifying Free Zone Person, and companies that are dormant but still licensed.

Natural persons doing business in the UAE, such as freelancers and owners of sole establishments, must register when their business turnover exceeds AED 1 million in a calendar year. Salary, personal investment income and income from personal real estate investment that does not need a licence are not counted towards that figure.

Foreign companies may also need to register if they have a permanent establishment or a taxable presence in the UAE. If you are unsure, we review your arrangements and tell you whether registration applies.

Registration deadlines

Companies incorporated on or after 1 March 2024 must register within 3 months of their date of incorporation. A company incorporated on 15 January 2026, for example, should have registered by 15 April 2026.

Companies that existed before 1 March 2024 had deadlines set during 2024 based on the month their licence was issued. Those deadlines have all passed. If your company was incorporated before March 2024 and has not registered, it is already late and should register now.

Registration and filing are separate obligations. Registering on time does not move your return deadline, which is 9 months after the end of each tax period.

If you have already missed the deadline

The penalty for late corporate tax registration is AED 10,000. The first step is to register as soon as possible, because the longer you wait, the closer you get to your first return deadline and the further penalties that follow late filing.

The FTA has announced waiver initiatives for this penalty in the past, with conditions attached. These change over time, so check current FTA guidance. When we review your case, we tell you what applies today and what you need to do to meet any conditions.

Late registration often comes with incomplete books. If your accounts for the first tax period are not ready, we can prepare them alongside the registration so your first return is not delayed as well.

Your TRN and your first tax period

Your corporate tax TRN is separate from any VAT TRN you hold, even though both sit in the same EmaraTax account. Keep both numbers on file, because the FTA treats them as separate registrations with separate deadlines. Your corporate tax TRN will appear on every return and every payment you make.

Your tax period follows the financial year in your company documents. Getting this right at registration matters, because it sets the date of every return that follows. If your financial year needs to change, we explain the process before you register.

After registration, you need to keep accounting and tax records for at least 7 years. Good monthly bookkeeping makes your first return faster and cheaper to prepare.

Freelancers and sole establishments

A sole establishment is not a separate legal person, so the owner registers as a natural person, not the business. If you hold more than one licence or work under freelance permits as well, the turnover from all your business activities is added together when checking the AED 1 million figure.

The test is applied per calendar year. Once your business turnover goes over AED 1 million in a year, you need to register, and your tax period follows the calendar year. If your turnover stays below AED 1 million, you do not need to register for corporate tax as an individual, although VAT rules may still apply.

Many freelancers who cross AED 1 million still qualify for Small Business Relief if their revenue stays at or below AED 3 million. Registration is still required first, and the relief is claimed later in the return. We look at both questions together so you know your full position from the start.